Section 1. Chapter 86, Title 9, Delaware Code, is amended by adding thereto a new section to read:

§ 8619. Refund of County taxes paid in error

County taxes paid through error or by mistake may be refunded by the Levy Court of the County which the taxes were paid as follows:

(f) The person claiming a refund of taxes shall file with the Levy Court a request for refund under oath or affirmation stating the payment of the taxes, the person, firm, corporation or association by whom the taxes were paid and the date of payment and stating why it is believed the taxes were paid in error.

(g) The Levy Court shall submit the request for refund to the Receiver of Taxes of the County for his approval of the payment of the refund, and shall make no refund unless the Receiver of Taxes approves the refund in writing.

(h) The Levy Court and the Receiver of Taxes shall keep a record of all refunds for at least three years, which record shall be open for public inspection during regular business hours.